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我国教育体制的改革推动了中小学的发展,如何在发展进程中建立有效的内部控制框架成为了社会各界关注的焦点,只有提升管理机制和管控措施,才能从财务风险管控的角度建构切实可行的基础方针,从而推进中小学内部控制框架体系的完善和优化。本文着重从中小学内部控制框架体系研究的背景出发,对中小学内部控制框架体系中存在的问题进行了简要分析,并着重阐释了基于财务风险管理视角的中小学内部控制框架体系建构路径,旨在为中小学财务管理人员提供有价值的参考建议。
The reform of our education system has promoted the development of primary and secondary schools. How to establish an effective internal control framework in the development process has become the focus of all walks of life. Only by improving the management mechanism and control measures can we construct a viable Basic principles, so as to promote the improvement and optimization of the internal control framework at primary and secondary levels. This paper focuses on the background of the research on the internal control framework of primary and secondary schools, briefly analyzes the existing problems in the internal control framework of primary and secondary schools, and emphatically explains the construction path of primary and secondary internal control framework based on the view of financial risk management. For primary and secondary financial management staff to provide valuable reference.